Boater Sues City Over Mooring Tax

August 18, 1987

A boater filed suit in Cook County Circuit Court Wednesday seeking to prevent the City of Chicago from collecting penalties and interest on unpaid boat mooring taxes. In 1984, the city passed the tax, which is added on to the mooring fee charged by the Chicago Park District, but the tax was tied up by lawsuits until last May, when the Illinois Appellate Court ruled the city could collect the tax. In the lawsuit, Richard Ellidge, who said he has held mooring permits since 1984, said the city has informed all permit holders who have not paid the tax that they are liable for a 25 percent penalty a year and a 24 percent interest charge a year. Ellidge contends the penalties and interest should not be permitted because the city was enjoined by court orders from collecting the tax until this year.